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質問 1：
A capital budgeting analysis involves an initial investment of $500. The expected cash inflow in Year 1 is
$300, and the expected cash inflow in Year 2 is $350. Which one of the following equations can get the correct internal rate of return (IRR) of this project?
A. $500 = $300/(1 + IRR) + $350/(1 + IRR)
B. -$500 = $300'(1 + IRR) + 5350/(1 + IRR)2
C. $500 = $300/(1 + IRR) + $350/(1 + IRR)2
D. $0 = $300/(1 + IRR) + $350/11 + IRR)2
正解：B
質問 2：
A corporation has $80 million in current assets comprised of $30 million in inventory and $50 million in cash and marketable securities it has current liabilities of $50 million. If the corporation purchases an additional $10 million in inventory with trade credit this would
A. not change its current ratio and decrease its quick ratio
B. increase its current ratio and increase its quick ratio
C. decrease its current ratio and decrease its quick ratio
D. not change its current ratio and not change its quick ratio
正解：C
質問 3：
Willcox Company plans to sell 100 000 units of Us only product for $300 per unit to its existing customers It has received a new customer request for 10,000 units at a selling price of $2S0 per unit Willcox's cost structure is shown below.
Capacity exists lo produce an additional 10 000 units and accepting the order would have no long-term implications If the order is accepted however a specialized piece of equipment costing S25 000 would need to I purchased If Wilcox accepts the special order its income would increase by
A. $1400, 000.00
B. $75,000.00
C. $375,000.00
D. $1,375,000.00
正解：D
質問 4：
A furniture retail company uses the LIFO inventory method Due to the nigh inflation rate in me past year, the company's
A. quick ratio may be overstated
B. current ratio may be overstated
C. net income may be understated
D. quick ratio may be understated
正解：C
質問 5：
A company with idle capacity has been contacted by a new customer to supply 10,000 units of its products for a special batch order its costs are as follows.
The company's normal soling price is SI00 per unit but the customer is wiling to pay only S70 pet unit Should the company accept the special order''
A. Yes, because the special order will increase operating profit by S100 000
B. No, because the special order will reduce operating profit by S50 000
C. No, because the special order will reduce operating profit by $250 000
D. Yes, because the special order will increase operating profit by S250 000
正解：B
A capital budgeting analysis involves an initial investment of $500. The expected cash inflow in Year 1 is
$300, and the expected cash inflow in Year 2 is $350. Which one of the following equations can get the correct internal rate of return (IRR) of this project?
A. $500 = $300/(1 + IRR) + $350/(1 + IRR)
B. -$500 = $300'(1 + IRR) + 5350/(1 + IRR)2
C. $500 = $300/(1 + IRR) + $350/(1 + IRR)2
D. $0 = $300/(1 + IRR) + $350/11 + IRR)2
正解：B
質問 2：
A corporation has $80 million in current assets comprised of $30 million in inventory and $50 million in cash and marketable securities it has current liabilities of $50 million. If the corporation purchases an additional $10 million in inventory with trade credit this would
A. not change its current ratio and decrease its quick ratio
B. increase its current ratio and increase its quick ratio
C. decrease its current ratio and decrease its quick ratio
D. not change its current ratio and not change its quick ratio
正解：C
質問 3：
Willcox Company plans to sell 100 000 units of Us only product for $300 per unit to its existing customers It has received a new customer request for 10,000 units at a selling price of $2S0 per unit Willcox's cost structure is shown below.
Capacity exists lo produce an additional 10 000 units and accepting the order would have no long-term implications If the order is accepted however a specialized piece of equipment costing S25 000 would need to I purchased If Wilcox accepts the special order its income would increase by
A. $1400, 000.00
B. $75,000.00
C. $375,000.00
D. $1,375,000.00
正解：D
質問 4：
A furniture retail company uses the LIFO inventory method Due to the nigh inflation rate in me past year, the company's
A. quick ratio may be overstated
B. current ratio may be overstated
C. net income may be understated
D. quick ratio may be understated
正解：C
質問 5：
A company with idle capacity has been contacted by a new customer to supply 10,000 units of its products for a special batch order its costs are as follows.
The company's normal soling price is SI00 per unit but the customer is wiling to pay only S70 pet unit Should the company accept the special order''
A. Yes, because the special order will increase operating profit by S100 000
B. No, because the special order will reduce operating profit by S50 000
C. No, because the special order will reduce operating profit by $250 000
D. Yes, because the special order will increase operating profit by S250 000
正解：B
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